A new survey provides evidence of opportunities for significant growth and the fundamental need for capacity building to increase income from legacies. The survey by Arts Quarter/Legacy Foresight shows only 41% of arts organisations in the UK have received gifts in wills in the past three years and that legacy income has a long way to go if it is to meet the expectations of the Coalition Government. The survey reveals that even among those who have received a legacy in the past three years, the numbers of donations received are generally low, with 77% of respondents receiving fewer than 10 bequests over three years, and more than half (51%) receiving less than £25,000 a year from this source over the period.